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The Supreme Court of the Philippines has upheld the constitutionality of two government measures aimed at preventing tax avoidance schemes by some companies, real estate enterprises in particular.

By Erin Kelechava

By Jack Grocott

For Canadian taxpayers and tax professionals, the general anti-avoidance rule, or GAAR, is synonymous with uncertainty. A new Supreme Court case will address some of the inconsistencies that have developed in the 18 years since the country enacted it. Erin Kelechava speaks to lawyers and the Canadian Revenue Agency about the court cases that have developed the doctrine and where they think the interpretation of GAAR is headed.

Rolf Wüthrich of VISCHER explains the latest Swiss federal Supreme Court decision on the treatment of exchange differences resulting from the year end conversion of financial statements kept in non-Swiss functional currency into Swiss francs

Official information on how Switzerland's new VAT Act should work is not readily available. It is causing significant uncertainty for taxpayers, say Patrick Imgrüth and Laurent Lattmann of Tax Partner – Taxand

With seemingly continuous corporate tax law reforms, Andreas Staubli and Remo Küttel of PricewaterhouseCoopers outline the future for Switzerland's tax system and what the proposed changes mean for attracting inward investment

Marcel Widrig of PricewaterhouseCoopers explains how Switzerland has amended its practice on exchange of information since 2009 and what impact this has had on the international agreements it has signed up to

Switzerland moves ahead with reform

Immature tax and regulatory rules mean that investment in Ukraine is only for hardened risk takers. However, the new government should give investors hope that things may change, say Viktor Nevmerzhitsky and Andriy Dovbenko of Ernst & Young